For purposes of this subsection, rules similar to the rules of section 149(a)(3) shall apply, except that a dematerialized book entry system or other book entry system specified by the Secretary shall be treated as a book entry system described in such section.

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26 USC § 149 (a)(3)inferredUS Federal › Statutes › Title 26 › § 149 › (a)(3)

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us/statute/26/163/f/3 — Book entries permitted, etc. · Axiom

Axiom
US Federal
Statutes
Title 26
§ 163
(f)
(3)

Book entries permitted, etc.

Official source

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statutes/26/163.yaml

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This rule cites 1 other rule.

26 USC § 149 (a)(3)inferredUS Federal › Statutes › Title 26 › § 149 › (a)(3)